DAFTAR ISI TABLE OF CONTENT
UNTUK DIJUAL
4. INVESTMENTS IN AVAILABLE-FOR-SALE SECURITIES (Continued)
PT BERLINA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) December 31, 2010 and 2009
4. INVESTASI DALAM EFEK YANG TERSEDIA UNTUK DIJUAL (Lanjutan)
4. INVESTMENTS IN AVAILABLE-FOR-SALE SECURITIES (Continued)
Pada tahun 2009, Perusahaan dan LPI menunjuk PT Lautandhana Securindo untuk mengelola dana dalam bidang investasi surat berharga di pasar modal.
In 2009, the Company and LPI appointed PT Lautandhana Securindo to manage investment in securities at the capital market
Pada tahun 2010, Perusahaan menunjuk PT Samuel Sekuritas Indonesia sebagai manajer investasi dengan wewenang penuh pada obligasi Surat Utang Negara dan saham-saham yang diperdagangkan di Bursa Efek Indonesia. Masa investasi adalah satu (1) tahun dan diperpanjang kembali secara otomatis, kecuali bila ada pembatalan secara tertulis oleh Perusahaan.
In 2010, the Company appointed PT Samuel Sekuritas Indonesia as fund manager to invest, on behalf of the Company, and LPI in government bonds and stocks which are traded at Indonesian Stock Exchange. The investments have a term of one (1) year and will be rolled over unless terminated through a written notification by the Company.
Investasi langsung Direct investment
2 0 1 0 2 0 0 9
Rp Rp
Perusahaan The Company
Saham − 217.368.500 Equity securities
Anak Perusahaan (LPI) Subsidiaries (LPI)
Obligasi Bonds
Obligasi NISP Subordinasi II Tahun
2008 1.000.000.000 1.000.000.000
Bond NISP Subordinasi II Year 2008
Reksadana Mutual Funds
DBS Investec GEF 899.100.000 940.000.000 DBS Investec GEF
Jumlah 1.899.100.000 2.157.368.500 Total
Kerugian yang belum
Direalisasi (84.358.901 ) (444.895.115 ) Unrealized loss
Nilai wajar 1.814.741.099 1.712.473.385 Fair value at end of the year
Mutasi keuntungan (kerugian) pemilikan efek yang belum direalisasi:
Changes in unrealized gain (loss) on increase (decrease) in value of securities:
2 0 1 0 2 0 0 9
Rp Rp
Saldo awal 166.096.881 (725.128.655) Beginning balance
Net increase (decline) in value of Keuntungan (kerugian) bersih nilai efek (414.403.647) 891.225.536 securities
Saldo akhir (248.306.766) 166.096.881 Ending balance
PT BERLINA Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI (Lanjutan) 31 Desember 2010 dan 2009
--- PT BERLINA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) December 31, 2010 and 2009
5. PIUTANG USAHA 5. TRADE RECEIVABLE
2 0 1 0 2 0 0 9
Rp Rp
a. Berdasarkan langganan: a. By debtor:
Pihak ketiga Third parties
Pelanggan dalam negeri 128.812.119.207 134.936.253.209 Local debtors Pelanggan luar negeri 7.679.138.875 4.934.783.712 Foreign debtors
Jumlah 136.491.258.082 139.871.036.921 Total
Penyisihan piutang ragu-ragu − (12.394.635 ) Allowance for doubtful accounts
Bersih 136.491.258.082 139.858.642.286 Net
2 0 1 0 2 0 0 9
Rp Rp
b. Berdasarkan umur (hari) : b. By age category (day):
Belum jatuh tempo 107.115.835.851 108.011.176.970 Current
Sudah jatuh tempo Past due
1 s/d 30 hari 22.573.841.878 21.402.782.238 Under 30 days
31 s/d 60 hari 3.482.356.728 5.801.418.297 31 to 60 days
61 s/d 90 hari 1.821.370.248 2.046.509.532 61 to 90 days
> 90 hari 1.497.853.377 2.609.149.884 > 90 days
Jumlah 136.491.258.082 139.871.036.921 Total
Penyisihan piutang ragu-ragu − (12.394.635 ) Allowance for doubtful accounts
Bersih 136.491.258.082 139.858.642.286 Net
c. Berdasarkan mata uang : c. By Currency:
Rupiah 128.713.376.447 130.128.059.209 Rupiah
Renminbi China 6.658.881.468 2.253.907.301 China Renminbi
Dolar AS 1.119.000.167 7.026.433.950 US Dollar
Euro − 462.636.461 Euro
136.491.258.082 139.871.036.921
Penyisihan piutang ragu-ragu − (12.394.635 ) Allowance for doubtful accounts
Jumlah 136.491.258.082 139.858.642.286 Total
Mutasi penyisihan piutang ragu-ragu adalah sebagai berikut:
Movements in the allowance for doubtful acoounts are as follow:
2 0 1 0 2 0 0 9
Rp Rp
Saldo awal 12.394.635 − Beginning balance
Penambahan penyisihan − 12.394.635 Increase in allowance
Penghapusan piutang (12.394.635) − Write-off
Saldo akhir − 12.394.635 Ending balance
PT BERLINA Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI (Lanjutan) 31 Desember 2010 dan 2009
--- PT BERLINA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) December 31, 2010 and 2009
5. PIUTANG USAHA (Lanjutan) 5. TRADE RECEIVABLE (Continued)
Perusahaan tidak memiliki piutang usaha kepada pihak terafiliasi
Manajemen berkeyakinan bahwa penyisihan piutang ragu-ragu tersebut cukup untuk menutupi kerugian dari tidak tertagihnya piutang usaha.
Sebagian piutang Perusahaan dan Anak Perusahaan digunakan sebagai jaminan hutang bank jangka pendek (Catatan 9).
The Company did not have account receivable to related parties.
The management believes that the provision for doubtful receivables is adequate to cover loss on non – collectible receivables.
Portion of receivables of the Company and its subsidiaries was used as collateral for short-term bank loan (Note 9).
6. PERSEDIAAN 6. INVENTORIES
2 0 1 0 2 0 0 9
Rp Rp
Bahan baku 22.441.398.147 18.967.892.010 Raw materials
Barang jadi 17.887.177.613 15.847.237.871 Finished goods
Barang dalam proses 16.274.746.866 11.432.859.944 Work in process
Barang teknik, bahan bakar dan mould 11.505.569.507 9.270.045.930 Technical material, fuel and mould Bahan pembantu dan pembungkus 8.622.380.219 9.023.246.908 Indirect and packing materials Barang dalam perjalanan 2.066.151.607 2.829.127.003 Inventories in-transit
Dikurangi: Less:
Penyisihan penurunan nilai persediaan (115.000.000 ) (318.693.183 ) Provision for decline in value
Jumlah – bersih 78.682.423.959 67.051.716.483 Total – net
2 0 1 0 2 0 0 9
Rp Rp
Mutasi penyisihan penurunan nilai persediaan
Mutation of provision for decline in value
Saldo awal 318.693.183 321.951.833 Beginning balance
Penghapusan (318.693.183) (3.258.650) Write-off
Penambahan 115.000.000 − Addition
Saldo akhir 115.000.000 318.693.183 Ending balance
Sebagian persediaan di atas, milik HPPP sebesar Rp 11.532.394.341 tahun 2010 dan Rp 4.257.555.745 tahun 2009, ditentukan dengan metode rata-rata tertimbang.
Inventories owned by HPPP amounting to Rp 11,532,394,341 in 2010 and Rp 4,257,555,745 in 2009 were determined using the weighted average method.
PT BERLINA Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI (Lanjutan) 31 Desember 2010 dan 2009
--- PT BERLINA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) December 31, 2010 and 2009
6. PERSEDIAAN (Lanjutan) 6. INVENTORIES (Continued)
Seluruh persediaan milik Perusahaan dan Anak Perusahaan telah diasuransikan terhadap risiko kebakaran, pencurian, gempa bumi, gunung meletus, tsunami dan risiko lainnya dengan jumlah pertanggungan sebesar Rp 57.493.155.663 dan Rmb 1.500.000 untuk tahun 2010 dan Rp 48.676.880.045 dan Rmb 1.500.000 untuk tahun 2009 yang merupakan 75% dari nilai rata-rata persediaan dan akan disesuaikan setiap akhir tahun berdasarkan nilai persediaan aktual. Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian yang dialami Perusahaan dan Anak Perusahaan.
All inventories owned by the Company and its subsidiaries were insured against fire, theft, earthquake, volcanic eruption, tsunami and other possible risks for Rp 57,493,155,663 and Rmb 1,500,000 in 2010 and Rp 48,676,880,045 and Rmb 1,500,000 in 2009 which represent 75% from average value of inventories and will be adjusted at year end based on actual inventories value. The management believes that the insurance coverage is adequate to cover possible losses to the Company and its subsidiaries.
Manajemen berkeyakinan bahwa penyisihan penurunan nilai persediaan tersebut adalah cukup.
Management believes the provision for decline in value of inventories is adequate.
Sebagian persediaan Perusahaan dan Anak Perusahaan digunakan sebagai jaminan hutang bank jangka pendek (Catatan 9).
Portion of the Company and its subsidiaries’
inventories was used as collateral for short-term bank loan (Note 9).
7. PIUTANG HUBUNGAN ISTIMEWA 7. DUE FROM A RELATED PARTY
2 0 1 0 2 0 0 9
Rp Rp
PT Samolin Surya 5.257.835.048 5.257.835.048 PT Samolin Surya
Dikurangi: Less:
Penyisihan piutang ragu-ragu (3.003.135.047) (2.236.860.635) Allowance for doubtful accounts
Jumlah – bersih 2.254.700.001 3.020.974.413 Total – net
Perusahaan mempunyai penyertaan saham pada PT Samolin Surya (SS) sejumlah 48% dengan harga perolehan sebesar Rp 360.000.000, yang telah bersaldo nihil karena investasinya telah mengalami akumulasi kerugian di atas biaya perolehannya. Saat ini manajemen Perusahaan (sebagai pemegang saham SS) sedang mempelajari berbagai kemungkinan yang tepat untuk menyelesaikan piutang SS. Adapun aset tetap SS saat ini yang berupa tanah, bangunan, mesin dan kendaraan telah dikuasai oleh Perusahaan.
The Company has 48% ownership in PT Samolin Surya with acquisition cost of this investment amounted to Rp 360,000,000 which carrying amount of the investment is nil since the Company’s investment in the accumulated losses of the investee company has already exceeded the acquisition cost of the said investment. The Company’s management (as stockholder of SS) is considering suitable alternatives in order to settle its receivable from SS. Morever, SS’s assets consisting of land, building, machinery and vehicle are currently under the control of the Company.
PT BERLINA Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI (Lanjutan) 31 Desember 2010 dan 2009
--- PT BERLINA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) December 31, 2010 and 2009
7. PIUTANG HUBUNGAN ISTIMEWA (Lanjutan) 7. DUE FROM A RELATED PARTY (Continued)